The Sustainability Omnibus has led to substantive amendments to the EU CSRD, EU CSDDD, and EU Taxonomy, bringing clarity on next steps.
By Michael D. Green, Betty M. Huber, David Little, James Bee, and Toon Dictus
On December 2025, after months of negotiation, the EU finalised Directive 2026/47, also known as the Detailed Omnibus Directive (Detailed Directive), which forms part of the first Omnibus package on sustainability. The Detailed Directive has resulted in substantive amendments to
The publication marks the finalisation of the Sustainability Omnibus process, resulting in increased certainty for businesses.
By Michael D. Green, James Bee, and Toon Dictus
On 26 February 2026, the EU’s Omnibus I Directive, otherwise known as the Sustainability Omnibus, which introduces significant amendments to the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), was published in the Official Journal of the European Union.
The Directive will enter into force on 18 March